These Regulations are made under sections 39 and 58(2) of the Public Audit (Wales) Act 2004 (“the 2004 Act”) and amend the Accounts and Audit (Wales) Regulations 2014 (“the 2014 Regulations”).
Mae’r Rheoliadau hyn wedi eu gwneud o dan adrannau 39 a 58(2) o Ddeddf Archwilio Cyhoeddus (Cymru) 2004 (“Deddf 2004”) ac maent yn diwygio Rheoliadau Cyfrifon ac Archwilio (Cymru) 2014 (“Rheoliadau 2014”).
Link:
The Accounts and Audit (Wales) (Amendment) Regulations 2018 / Rheoliadau Cyfrifon ac Archwilio (Cymru) (Diwygio) 2018
Source: Legislation .gov.uk